Retail sale of games and toys in specialized stores

Under the UAE Corporate Tax regime, 'Retail' is explicitly defined as an Excluded Activity. Income from the sale of goods to end-consumers for personal consumption (B2C) does not constitute Qualifying Income for a Qualifying Free Zone Person (QFZP). Even if conducted within a Designated Zone, the retail nature of ISIC 4764 subjects the net profit to the standard 9% rate once the de minimis threshold is exceeded or if the entity opts out of the QFZP regime.

Audit Red Flag

Artificial fragmentation of retail transactions into 'wholesale' contracts to circumvent the Excluded Activity classification.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.